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All Journal Trikonomika: Jurnal Ekonomi FINANCIAL : JURNAL AKUNTANSI
Ida Suraida
Universitas Pasundan
Economics, Econometrics & Finance

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THE EFFECT OF COVID-19, WORKING FROM HOME, AND TIME BUDGET PRESSURE ON THE QUALITY OF AUDITOR PERFORMANCE Annisa Adha Minaryanti; Ida Suraida; Ratu Ratna Dewi; Sekar Nisaul Akhir
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 9, No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i1.494

Abstract

The purpose of this study is to determine the extent of the impact of Covid-19 conditions, work-from-home practices, and time-budget pressure on quality of audit performance in 10 audit firms in Bandung City area. Covid-19 situation, home office implementation and time budget pressure situation as independent variables, and auditor performance as dependent variables. The research approach used in this study is descriptive analysis and validation based on primary data. The population of this study was all accountants from 10 accounting firms in Bandung. The number of samples collected was 67 judges. Based on the results of the research conducted, we find that the Covid-19 condition has a significant impact on the quality of auditor performance, with a contribution of 22%. For 21%, working from home has a significant impact on the quality of an auditor's performance. Time pressure has a significant negative impact on the examiner's performance with her 15.9%. This means that the higher the time pressure, the lower the quality of the exam.Keywords: Covid-19, Work From Home, Time Budget Pressure and Quality of Audit Performance
Competence and Professional Care of External Auditor on Information Technology Audit Muhamad Sandi Akbar; Ida Suraida
TRIKONOMIKA Vol 16 No 1 (2017): June Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.717 KB) | DOI: 10.23969/trikonomika.v16i1.418

Abstract

The purpose of this study is to determine the influence of competence and professional care of external auditor on information technology audit in the public accounting firm in Bandung. The method used in this research was survey method with descriptive and verification approach, as well as by using primary data. According to the research, competence partially had no effect on information technology audit, while professional care partially affected the information technology audit. On the other words, competence and due professional care simultaneously influenced information technology audit significantly by 54.7%, while 45.3% was influenced by other variables not studied e.g independence, software usage auditing, performance auditing.
Co-Authors Annisa Adha Minaryanti Muhamad Sandi Akbar Ratu Ratna Dewi Sekar Nisaul Akhir